HM Revenue & Customs manages double taxation dispute resolution mechanisms, including Mutual Agreement Procedure (MAP) decisions and time limits for relief claims. Following EU exit, the UK has revoked EU double taxation dispute regulations and is establishing new legislative frameworks to resolve cross-border tax disputes independently, including specific provisions for Diverted Profits Tax cases.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
This paper sets out the government’s response to the committee’s conclusions and recommendations.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.